Publication overview
Governance functions across sectors continue to rely on monitoring dashboards, periodic audits, and point-in-time assessments to determine whether controls remain effective under current conditions. This article proposes the Governance Assurance Gap as a three-component analytical model—a configuration gap, an evidence gap, and a governance gap—that explains why visibility does not automatically establish reliance. It formalizes a Continuous Validation Doctrine comprising eight governing principles and an Eleven-Stage Assurance Journey, situated within continuous auditing literature and established IT governance theory. The model is illustrated using twelve months of operational observation from a live enterprise environment and is presented for practitioner, academic, and standards scrutiny.
Governance Assurance Gap
A composite of configuration, evidence, and governance gaps that may occur concurrently.
Continuous Validation Doctrine
Eight operating principles governing evidence, reliance, authority, lineage, drift detection, and re-validation.
Eleven-Stage Assurance Journey
A conceptual progression of evidentiary scrutiny—not a maturity model or project lifecycle.
Status
In Preparation · Practitioner Research Article
Evidence Base
Twelve months of documented operational observation from one enterprise environment.
Intended Audience
Governance practitioners, auditors, risk professionals, researchers, and standards contributors.
Recommended citation
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